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    <title>INVOICE SYSTEM UNDER CENTRAL EXCISE ACT, 1944</title>
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    <description>Rule 11 requires that excisable goods be removed only under an invoice signed by the owner or authorized agent, with prescribed serially numbered triplicate copies and specified contents including registration number, consignee, description, classification, time and date of removal, transport details, duty rate, quantity, value and duty payable. Proforma invoices for certain textile and garment manufacturers may be used temporarily but must be regularised within a specified statutory period. Rule 26(2) penalises issuance or abetment of invoices or documents that enable ineligible benefits such as wrongful CENVAT credit.</description>
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    <pubDate>Thu, 03 Dec 2009 00:00:00 +0530</pubDate>
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